Jurnal Ilmiah Akuntansi dan Bisnis
Vol 13 No 2 (2018)

Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa

Gayatri Gayatri (Unknown)
Made Yenni Latrini (Unknown)



Article Info

Publish Date
03 Jul 2018

Abstract

This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided by the government has increased each year. The SISKEUDESapplication is used to facilitate the administration of village funds financial statement. Implementation ofSISKEUDES application will accelerate the completion of village funds financial statement accurately andtimely. The population in this research is 46 villages of Badung regency receiving village funds which 30villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated toanswer the questionnaire given. Data collection was done by distributing questionnaires and simple linearregression used in analysing the data.This study proved that the application of SISKEUDES is effective onthe quality of village funds financial statements in Badung regency. Keywords: SISKEUDES quality of financial statement, village funds

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...